Maine Revised Statutes
Title 36: TAXATION
Chapter 105: CITIES AND TOWNS
§1102. DEFINITIONS
When used in this subchapter, unless the context otherwise indicates, the following words shall have the
following meanings. [1975, c. 726, §2 (NEW).]
1. Assessor.
[ 1979, c. 378, §7 (RP) .]
2. Comprehensive plan. "Comprehensive plan" means zoning or a plan of development, including any
amendment thereto, prepared or adopted by the planning board.
[ 1975, c. 726, §2 (NEW) .]
3. Cropland. "Cropland" means acreage within a farm unit of land in tillage rotation, open land
formerly cropped and land in bush fruits.
[ 1975, c. 726, §2 (NEW) .]
4. Farmland. "Farmland" means any tract or tracts of land, including woodland and wasteland, of at
least 5 contiguous acres on which farming or agricultural activities have contributed to a gross annual farming
income of at least $2,000 per year from the sales value of agricultural products as defined in Title 7, section
152, subsection 2 in one of the 2, or 3 of the 5, calendar years preceding the date of application for
classification. The farming or agricultural activity and income derived from that activity may be achieved by
either the owner or a lessee of the land.
A. [1987, c. 728, §1 (RP).]
B. [1987, c. 728, §1 (RP).]
Gross income as used in this subsection includes the value of commodities produced for consumption by the
farm household. Any applicant for assessment under this subchapter bears the burden of proof as to the
applicant's qualification.
[ 2009, c. 114, §1 (AMD) .]
4-A. Forest management and harvest plan. "Forest management and harvest plan" means a written
document that outlines activities to regenerate, improve and harvest a standing crop of timber. A plan must
include the location of water bodies and wildlife habitat as identified by the Department of Inland Fisheries
and Wildlife. A plan may include, but is not limited to, schedules and recommendations for timber stand
improvement and harvesting plans and recommendations for regeneration activities. A plan must be prepared
by a licensed professional forester or a landowner and be reviewed and certified by a licensed professional
forester as consistent with sound silvicultural practices.
[ 2011, c. 618, §5 (NEW) .]
4-B. Forested land. "Forested land" means land that is used in the growth of trees but does not include
ledge, marsh, open swamp, bog, water and similar areas that are unsuitable for growing trees.
[ 2011, c. 618, §5 (NEW) .]
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MRS Title 36 §1102. DEFINITIONS
5. Farm woodland. "Farm woodland" means the combined acreage within a farm unit of forested land.
[ 1975, c. 726, §2 (NEW) .]
5-A. Horticultural land. "Horticultural land" means land which is engaged in the production of
vegetables, tree fruits, small fruits, flowers and woody or herbaceous plants.
[ 1987, c. 728, §2 (NEW) .]
6. Open space land. "Open space land" means any area of land, including state wildlife and
management areas, sanctuaries and preserves designated as such in Title 12, the preservation or restriction of
the use of which provides a public benefit in any of the following areas:
A. Conserving scenic resources; [1989, c. 748, §1 (AMD).]
B. Enhancing public recreation opportunities; [1989, c. 748, §1 (AMD).]
C. Promoting game management; or [1989, c. 748, §1 (AMD).]
D. Preserving wildlife or wildlife habitat. [1989, c. 748, §1 (AMD).]
[ 1989, c. 748, §1 (AMD) .]
7. Orchard land. "Orchard land" means the combined acreage within a farm unit of land devoted to the
cultivation of trees bearing edible fruit.
[ 1975, c. 726, §2 (NEW) .]
8. Pastureland. "Pastureland" means the combined acreage within a farm unit of land devoted to the
production of forage plants used for animal production.
[ 1991, c. 546, §14 (AMD) .]
9. Planning board. "Planning board" means a planning board created for the purpose of planning in any
municipality or the Maine Land Use Planning Commission in the unorganized territory.
[ 1975, c. 726, §2 (NEW);
2011, c. 682, §38 (REV) .]
10. Wildlife habitat. "Wildlife habitat" means land that is subject to a written management agreement
between the landowner and either the Department of Inland Fisheries and Wildlife or the Department of
Agriculture, Conservation and Forestry to ensure that the habitat benefits provided by the land are not lost.
Management agreements may be revised or updated by mutual consent of both parties at any time.
Management agreements must be renewed at least every 10 years. "Wildlife habitat" must also meet one of
the following criteria:
A. The land is designated by the Department of Inland Fisheries and Wildlife as supporting important
wildlife habitat; [2003, c. 619, §1 (NEW).]
B. The land supports the life cycle of any species of wildlife as identified by the Department of Inland
Fisheries and Wildlife; [2003, c. 619, §1 (NEW).]
C. The land is identified by the Department of Agriculture, Conservation and Forestry as supporting a
natural vegetation community; or [2003, c. 619, §1 (NEW); 2011, c. 657, Pt. W,
§5 (REV).]
D. The land is designated as a resource protection area in a comprehensive plan, zoning ordinance or
zoning map. [2003, c. 619, §1 (NEW).]
[ 2003, c. 619, §1 (NEW);
2011, c. 657, Pt. W, §5 (REV) .]
SECTION HISTORY
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MRS Title 36 §1102. DEFINITIONS
1975, c. 726, §2 (NEW).
(AMD). 1989, c. 748, §1
§1 (AMD). 1999, c. 731,
114, §1 (AMD). 2011, c.
2011, c. 682, §38 (REV).
1979, c. 378, §7 (AMD). 1987, c. 728, §§1,2
(AMD). 1991, c. 546, §14 (AMD). 1999, c. 449,
§Y1 (AMD). 2003, c. 619, §1 (AMD). 2009, c.
618, §5 (AMD). 2011, c. 657, Pt. W, §5 (REV).
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